Efficiency Effectiveness of PPh 21 Reporting via Taxation Digitalization in State Institutions Using Value for Money
DOI:
https://doi.org/10.26618/pasxxv45Keywords:
Tax Digitalization; Income Tax Article 21; Value for Money; Public Educational Institutions; Tax Administration Efficiency.Abstract
The digitalization of tax administration has emerged as a strategic reform to strengthen public-sector governance by improving the efficiency, effectiveness, and transparency of tax administration. However, empirical evidence regarding its impact on organizational tax reporting performance in public educational institutions remains limited. This study evaluates the effectiveness and efficiency of Income Tax Article 21 (PPh 21) reporting following the implementation of digital tax administration using the Value for Money (VfM) framework. Unlike previous studies that primarily examine taxpayer compliance, technology adoption, or private-sector organizations, this research assesses public educational institutions as corporate taxpayers by integrating reporting effectiveness, time efficiency, and administrative cost efficiency into a comprehensive performance evaluation. A quantitative descriptive evaluative approach was employed using 240 secondary administrative documents, consisting of 120 reporting records before and 120 after the implementation of digital taxation. Data were analyzed using effectiveness and efficiency ratios and interpreted within the Value for Money framework. The findings indicate that reporting effectiveness increased from 85.00% to 96.67%, reflecting a substantial reduction in tax calculation errors and improved reporting accuracy. Furthermore, the average reporting time decreased from 6.5 hours to 2.1 hours per reporting cycle, resulting in a 32.31% time efficiency ratio, while administrative costs declined by 35.38%. These findings demonstrate that digital tax administration significantly enhances reporting quality while optimizing institutional resource utilization. The study extends the application of the Value for Money framework to digital tax administration in public educational institutions and provides practical evidence for policymakers to optimize digital taxation reforms and strengthen accountable, efficient, and sustainable public financial governance.
Downloads
References
Abdixhiku, L., & Krasniqi, B. A. (2023). Digital transformation and tax administration efficiency in developing economies. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 512–531.
Alm, J., & Malézieux, A. (2021). Forty years of tax compliance research: A review and assessment. Public Finance Review, 49(5), 635–670.
Bastian, I. (2021). Akuntansi sektor publik. Erlangga.
Bird, R. M., & Zolt, E. M. (2021). Technology and tax administration in developing countries. ICTD Working Paper Series.
Bassey, B. E., Umoren, A. O., & Edet, J. E. (2022). Digital tax administration: A systematic literature review. Journal of Tax Administration, 8(2), 45–68.
Bovens, M., Goodin, R. E., & Schillemans, T. (2023). The Oxford handbook of public accountability (2nd ed.). Oxford University Press.
Cheng, Y., & Wei, X. (2024). Digital tax administration, tax compliance, and employment: Evidence from China's Golden Tax System III. Economic Analysis and Policy, 81, 450–466.
Darmayasa, I. N., & Hardika, N. S. (2024). Extending the Slippery Slope Framework in Indonesia's Core Tax Administration System: The roles of trust and power in taxpayer compliance. Journal of Accounting and Taxation, 16(1), 1–15.
Direktorat Jenderal Pajak. (2016). Peraturan Direktur Jenderal Pajak Nomor PER-16/PJ/2016 tentang Tata Cara Pemotongan, Penyetoran, dan Pelaporan Pajak Penghasilan Pasal 21. Direktorat Jenderal Pajak.
Direktorat Jenderal Pajak. (2022). Modernisasi sistem administrasi perpajakan. Kementerian Keuangan Republik Indonesia.
Direktorat Jenderal Pajak. (2024). Core Tax Administration System (Coretax). Kementerian Keuangan Republik Indonesia.
Direktorat Jenderal Pajak. (2024). Modernisasi administrasi perpajakan. Kementerian Keuangan Republik Indonesia.
Fischer, R., Peters, B. G., & Pierre, J. (2021). Public administration and public management: Contexts and practices. Routledge.
Fauziah, N., Putri, A., & Rahman, M. (2025). Digital taxation and public governance: A systematic literature review. Journal of Public Administration Research, 12(1), 1–20.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Hai, D. T., Nguyen, T. H., & Tran, P. H. (2024). Digital transformation and public sector performance: Evidence from tax administration. Government Information Quarterly, 41(2), 101932.
Halim, A., & Kusufi, M. S. (2014). Akuntansi sektor publik. Salemba Empat.
Hesami, S., Mardani, A., Streimikiene, D., & Zavadskas, E. K. (2024). Digital government transformation and public sector performance: A systematic literature review. Government Information Quarterly, 41(1), 101889.
Ibilibor, E., & Deshi, A. (2025). Digital tax reporting systems and administrative efficiency: Evidence from public institutions. International Journal of Public Administration.
Kementerian Keuangan Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Kementerian Keuangan Republik Indonesia. (2023). Laporan kinerja Direktorat Jenderal Pajak Tahun 2023.
Lestari, N., & Dewi, P. (2022). Digitalisasi layanan perpajakan dan kepatuhan wajib pajak. Jurnal Riset Akuntansi.
Mahmudi. (2019). Manajemen kinerja sektor publik (3rd ed.). UPP STIM YKPN.
Mardiasmo. (2019). Perpajakan. Andi.
Nugraha, T. (2023). Digitalisasi pajak dan efisiensi administrasi sektor publik. Jurnal Perpajakan Indonesia.
Nurhayati, E., & Hidayat, A. (2020). Pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak. Jurnal Akuntansi dan Keuangan Publik, 7(2), 85–96.
Nuryanah, S., Siregar, S. V., & Harahap, S. N. (2023). Public financial accountability and digital governance in Indonesia. Journal of Asian Public Policy, 16(3), 401–420.
OECD. (2021). Supporting the digitalisation of developing country tax administrations. OECD Publishing.
OECD. (2023). Digital transformation in tax administration. OECD Publishing.
OECD. (2024). Tax administration digitalisation and digital transformation initiatives. OECD Publishing.
Pratama, Y. (2024). Implementasi Coretax dalam administrasi perpajakan Indonesia. Jurnal Perpajakan Modern, 5(1), 21–38.
Putri, R. A., & Pratama, A. (2021). Efektivitas dan efisiensi pelaporan pajak berbasis elektronik pada sektor publik. Jurnal Akuntansi Pemerintahan, 5(1), 45–58.
Pang, X., & Hua, Y. (2024). Digital tax administration and earnings management: Evidence from machine learning analysis. Journal of Corporate Finance, 85, 102563.
Rahmawati, L. (2022). Analisis efisiensi administrasi perpajakan berbasis digital. Jurnal Administrasi Negara, 28(2), 189–205.
Republik Indonesia. (2008). Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan.
Resmi, S. (2023). Perpajakan: Teori dan kasus (13th ed.). Salemba Empat.
Saptono, P. B., Nugroho, A., & Sari, D. (2026). Evaluating Indonesia's Coretax implementation using the DeLone and McLean information systems success model. Information Systems Frontiers.
Siregar, B. (2017). Akuntansi sektor publik. UPP STIM YKPN.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Uyar, A., Kuzey, C., & Karaman, A. S. (2021). E-government and tax compliance: International evidence from developing and developed countries. Government Information Quarterly, 38(4), 101620.
United Nations. (2022). E-Government Survey 2022: The future of digital government. United Nations.
Waluyo. (2022). Perpajakan Indonesia (14th ed.). Salemba Empat.
World Bank. (2022). Digital government and tax reform. World Bank.
World Bank. (2023). GovTech Maturity Index 2023: Digital transformation in public administration. World Bank.
Xu, Y., Wang, L., & Chen, Z. (2025). Digital tax reforms and enterprise innovation: Evidence from China's tax modernization. Technological Forecasting and Social Change.
Zhang, Y., Chen, X., & Li, J. (2023). Digital governance and public sector performance: Evidence from emerging economies. Public Administration Review, 83(5), 1124–1140.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
